Ohio Code § 5735.025

Ohio Code § 5735.025. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5735.025.

(A) No person shall recklessly import, sell, use, deliver, transport, distribute, or

store motor fuel within this state upon which the taxes imposed by this chapter are

owed but have not first been paid to or reported by the holder of an unrevoked motor

fuel dealer's license, or for which liability for those taxes has not accrued to the

holder of an unrevoked motor fuel dealer's license. (B) No person shall evade or attempt to evade in any manner a motor fuel tax imposed

by this chapter.  No person shall aid or abet any person to evade or attempt to evade in any manner

a motor fuel tax imposed by this chapter.  Each day, or part thereof, that a person evades or attempts to evade a motor fuel

tax imposed by this chapter, or aids or abets any person to evade or attempt to evade

a motor fuel tax imposed by this chapter, constitutes a separate offense for purposes

of section 5735.99 of the Revised Code .

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5735.025
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Ohio attorney.

Common questions

What is the source of Ohio Revised Code § 5735.025?

The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.

What subject does Ohio Revised Code § 5735.025 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Ohio Revised Code § 5735.025 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.